European Organization of Supreme Audit Institutions

<h2 id="history">History</h2>

EUROSAI was set up in 1990 with 30 members (the SAIs of 29 European States and the European Court of Auditors). Now membership stands at 50 SAIs (the SAIs of 49 European States<a class="footnote-ref" id="fnref:3" href="#fn:3">3</a><a class="footnote-ref" id="fnref:4" href="#fn:4">4</a><a class="footnote-ref" id="fnref:5" href="#fn:5">5</a><a class="footnote-ref" id="fnref:6" href="#fn:6">6</a> and the European Court of Auditors<a class="footnote-ref" id="fnref:7" href="#fn:7">7</a>).
Although EUROSAI is the junior of INTOSAI<a class="footnote-ref" id="fnref:8" href="#fn:8">8</a>’s seven Regional Working Groups, the idea of a European organisation of SAIs dates back to the foundation of INTOSAI in 1953. The first active steps towards the establishment of EUROSAI took place in 1974 during the VIII INTOSAI Congress in Madrid (1974). Between 1975 and 1989 the SAIs of Italy and Spain, counting on the Contact Committee of Heads of SAIs of the European Economic Community countries, paved the way for EUROSAI by preparing the initial drafts of EUROSAI Statutes. In June 1989 the XIII INTOSAI Congress, held in Berlin, adopted the “Berlin Declaration” comprising the agreement of creating the European organisation of SAIs.
In November 1990, the Constitutive Conference and the first Congress of EUROSAI were held in Madrid (Spain). During this event, the first EUROSAI President and Governing Board were elected, the Statutes were debated and approved, and the headquarters and permanent Secretariat were established.
<a href="/facts/Matanyahu_Englman/KeGgLlXv">Matanyahu Englman</a>, the <a href="/facts/State_Comptroller_of_Israel/1lDsG86W">State Comptroller</a> and Ombudsman of the <a href="/facts/State_of_Israel/dEe3IcaY">State of Israel</a>, is vice-president of the organization and slated to become its president in 2024.<a class="footnote-ref" id="fnref:9" href="#fn:9">9</a> 

<h2 id="tasks">Tasks</h2>
The objectives of the organisation, defined in Article 1 of its Statutes, are to promote professional cooperation among SAI members and other organizations,<a class="footnote-ref" id="fnref:10" href="#fn:10">10</a> to encourage the exchange of information and documentation, to advance the study of public sector audit, to stimulate the creation of university professorships in this subject and to work towards the harmonisation of terminology in the field of public sector audit.
EUROSAI undertakes its activity through three bodies, i.e. the Congress, the Governing Board and the Secretariat.

<h3>Congress</h3>
According to the organisation’s Statutes, the EUROSAI Congress is the supreme authority of the organisation and consists of all its members. It is convened every three years. Up to now, the following congresses have taken place:<a class="footnote-ref" id="fnref:11" href="#fn:11">11</a>

<ul><li>1990: Madrid, Spain (Constitutive Conference)</li>
<li>1993: Stockholm, Sweden</li>
<li>1996: Prague, Czech Republic</li>
<li>1999: Paris, France</li>
<li>2002: Moscow, Russian Federation</li>
<li>2005: Bonn, Germany</li>
<li>2008: Kraków, Poland<a class="footnote-ref" id="fnref:12" href="#fn:12">12</a><a class="footnote-ref" id="fnref:13" href="#fn:13">13</a></li>
<li>2011: Lisbon, Portugal<a class="footnote-ref" id="fnref:14" href="#fn:14">14</a></li>
<li>2014: The Hague, The Netherlands<a class="footnote-ref" id="fnref:15" href="#fn:15">15</a></li>
<li>2017: Istanbul, Turkey</li>
<li>2021: Czech Republic <a class="footnote-ref" id="fnref:16" href="#fn:16">16</a></li></ul>
<h3>Governing Board</h3>
According to the Statutes, the EUROSAI Governing Board is composed of eight members: four full-fledged members (Heads of the SAIs that hosted the last two ordinary sessions of Congress, Head of the SAI to hold the next regular session of Congress, and Secretary General of EUROSAI), and four members elected by the Congress for a period of six years (two members renewable every three years). The Heads of SAIs that are part of the INTOSAI Governing Board and are EUROSAI members also participate in the Governing Board, as observers.

<h3>Secretariat</h3>
The Secretariat is held permanently by the SAI of Spain (<a href="/facts/Court_of_Auditors_(Spain)/SCd06mnQ">Court of Auditors</a>, <a href="/facts/Spanish_language/95BgYNfv">Spanish</a>: Tribunal de Cuentas),<a class="footnote-ref" id="fnref:17" href="#fn:17">17</a> which is also the EUROSAI headquarters.

<h2 id="strategic-plan">Strategic Plan</h2>
The VIII EUROSAI Congress in Lisbon adopted the EUROSAI Strategic Plan 2011-2017. This first strategic plan is based on 4 strategic goals that reflect the needs and priorities of the organisation’s membership:

<ul><li>Goal 1 – Capacity Building</li>
<li>Goal 2 – Professional Standards</li>
<li>Goal 3 – Knowledge Sharing</li>
<li>Goal 4 – Governance and Communication</li></ul>

<h2 id="references">References</h2>

<ol>
<li id="fn:1">Staff writer (2024). "European Organization of Supreme Audit Institutions (EUROSAI)". UIA Global Civil Society Database. uia.org. Brussels, Belgium: Union of International Associations. Yearbook of International Organizations Online. Retrieved 12 January 2025. <a href="https://uia.org/s/or/en/1100029829" target="_blank">https://uia.org/s/or/en/1100029829</a> <a href="#fnref:1" class="footnote-back-ref">↩</a></li>
<li id="fn:2">UN General Assembly adopted Resolution A/66/209 on SAI independence - "Archived copy" (PDF). Archived from the original (PDF) on 2013-04-02. Retrieved 2013-05-09.{{cite web}}: CS1 maint: archived copy as title (link) <a href="https://web.archive.org/web/20130402030557/http://www.eurosai.org/docs/2012/UN_Resolution.pdf" target="_blank">https://web.archive.org/web/20130402030557/http://www.eurosai.org/docs/2012/UN_Resolution.pdf</a> <a href="#fnref:2" class="footnote-back-ref">↩</a></li>
<li id="fn:3">NIK’s membership in EUROSAI - http://www.nik.gov.pl/en/international-cooperation/ <a href="http://www.nik.gov.pl/en/international-cooperation/" target="_blank">http://www.nik.gov.pl/en/international-cooperation/</a> <a href="#fnref:3" class="footnote-back-ref">↩</a></li>
<li id="fn:4">What is EUROSAI? - http://www.riigikontroll.ee/Globaalnekoost%C3%B6%C3%B6/EUROSAI/tabid/156/language/en-US/Default.aspx <a href="http://www.riigikontroll.ee/Globaalnekoost%C3%B6%C3%B6/EUROSAI/tabid/156/language/en-US/Default.aspx" target="_blank">http://www.riigikontroll.ee/Globaalnekoost%C3%B6%C3%B6/EUROSAI/tabid/156/language/en-US/Default.aspx</a> <a href="#fnref:4" class="footnote-back-ref">↩</a></li>
<li id="fn:5">International Relations - "NAO - International Relations". Archived from the original on 2013-05-29. Retrieved 2013-05-09. <a href="https://web.archive.org/web/20130529101054/http://www.nao.gov.mt/page.aspx?id=74" target="_blank">https://web.archive.org/web/20130529101054/http://www.nao.gov.mt/page.aspx?id=74</a> <a href="#fnref:5" class="footnote-back-ref">↩</a></li>
<li id="fn:6">EUROSAI - "Eurosai". Archived from the original on 2014-06-06. Retrieved 2013-05-09. <a href="https://web.archive.org/web/20140606214759/http://www.asz.hu/en/international-relations/multilateral/eurosai" target="_blank">https://web.archive.org/web/20140606214759/http://www.asz.hu/en/international-relations/multilateral/eurosai</a> <a href="#fnref:6" class="footnote-back-ref">↩</a></li>
<li id="fn:7">European Court of Auditors - http://eca.europa.eu/portal/page/portal/cooperation Archived 2013-12-25 at the Wayback Machine <a href="http://eca.europa.eu/portal/page/portal/cooperation" target="_blank">http://eca.europa.eu/portal/page/portal/cooperation</a> <a href="#fnref:7" class="footnote-back-ref">↩</a></li>
<li id="fn:8">International Organisation of Supreme Audit Institutions - http://www.intosai.org/news.html Archived 2014-06-25 at the Wayback Machine <a href="http://www.intosai.org/news.html" target="_blank">http://www.intosai.org/news.html</a> <a href="#fnref:8" class="footnote-back-ref">↩</a></li>
<li id="fn:9">Israeli comptroller to push climate issues at global UAE conference Israeli comptroller to push climate issues at global UAE conference <a href="https://www.jpost.com/environment-and-climate-change/article-716575" target="_blank">https://www.jpost.com/environment-and-climate-change/article-716575</a> <a href="#fnref:9" class="footnote-back-ref">↩</a></li>
<li id="fn:10">ECIIA Signs Cooperation Agreement with EUROSAI - "ECIIA Signs Cooperation Agreement with EUROSAI | ECIIA - European Confederation of Institutes of Internal Auditing". Archived from the original on 2011-05-14. Retrieved 2013-05-09. <a href="https://web.archive.org/web/20110514181849/http://www.eciia.eu/about-us/news/eciia-signs-cooperation-agreement-eurosai" target="_blank">https://web.archive.org/web/20110514181849/http://www.eciia.eu/about-us/news/eciia-signs-cooperation-agreement-eurosai</a> <a href="#fnref:10" class="footnote-back-ref">↩</a></li>
<li id="fn:11">PREVIOUS CONGRESSES - http://www.eurosai.org/en/about-us/congress/previous-congresses <a href="http://www.eurosai.org/en/about-us/congress/previous-congresses" target="_blank">http://www.eurosai.org/en/about-us/congress/previous-congresses</a> <a href="#fnref:11" class="footnote-back-ref">↩</a></li>
<li id="fn:12">VII. EUROSAI Congress, Krakow Poland (5. 6. 2008) - http://www.rs-rs.si/rsrs/rsrseng.nsf/I/KA434517B5B899F16C12574640051783D Archived 2014-01-07 at the Wayback Machine <a href="http://www.rs-rs.si/rsrs/rsrseng.nsf/I/KA434517B5B899F16C12574640051783D" target="_blank">http://www.rs-rs.si/rsrs/rsrseng.nsf/I/KA434517B5B899F16C12574640051783D</a> <a href="#fnref:12" class="footnote-back-ref">↩</a></li>
<li id="fn:13">Three years of Polish Presidency in EUROSAI - http://www.nik.gov.pl/plik/id,2789.pdf <a href="http://www.nik.gov.pl/plik/id,2789.pdf" target="_blank">http://www.nik.gov.pl/plik/id,2789.pdf</a> <a href="#fnref:13" class="footnote-back-ref">↩</a></li>
<li id="fn:14">VIII EUROSAI CONGRESS –http://www.eurosai2011.tcontas.pt/Pages/Welcome.aspx Archived 2014-12-29 at the Wayback Machine <a href="http://www.eurosai2011.tcontas.pt/Pages/Welcome.aspx" target="_blank">http://www.eurosai2011.tcontas.pt/Pages/Welcome.aspx</a> <a href="#fnref:14" class="footnote-back-ref">↩</a></li>
<li id="fn:15">EUROSAI Presidency 2014 – 2017 - http://www.courtofaudit.nl/english/International_activities/Projects/EUROSAI_Presidency_2014_2017 Archived 2014-12-15 at the Wayback Machine <a href="http://www.courtofaudit.nl/english/International_activities/Projects/EUROSAI_Presidency_2014_2017" target="_blank">http://www.courtofaudit.nl/english/International_activities/Projects/EUROSAI_Presidency_2014_2017</a> <a href="#fnref:15" class="footnote-back-ref">↩</a></li>
<li id="fn:16">News from the XI Congress of EUROSAI <a href="https://www.eurosai.org/en/calendar-and-news/news/News-from-the-XI-Congress-of-EUROSAI-00001/" target="_blank">https://www.eurosai.org/en/calendar-and-news/news/News-from-the-XI-Congress-of-EUROSAI-00001/</a> <a href="#fnref:16" class="footnote-back-ref">↩</a></li>
<li id="fn:17">THE INSTITUTION AND ITS ANTECEDENTS - http://www.tcu.es/ <a href="http://www.tcu.es/" target="_blank">http://www.tcu.es/</a> <a href="#fnref:17" class="footnote-back-ref">↩</a></li>
</ol>

European Organization of Supreme Audit Institutions open-in-new

European Organization of Supreme Audit Institutions